AAR: No E-way bill is required for Intrastate movement of unmanufactured tobacco in Madhya Pradesh

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Facts of the case: M/s. Ashok Kumar Patel, Bina (hereinafter referred to as the Applicants) has been registered as a supplier of goods with GSTN under GSTIN 23AAFFA2103F1ZD. The applicant is engaged in packing and selling of agricultural product “unmanufactured tobacco” which is classified under CTH 2401. Government of MP has notified list of goods in consignment having value more than Rs. 50000/- where issuance of an E-way bill for intra state movement of such goods have been brought in effect from 25.04.18 in terms of Rule 138(14)(d) of MPGST Rules which covers headings 2402(Cigarettes) and 2403(Manufactured tobacco).

In this notification the product “unmanufactured tobacco” which is classifiable under CTH 2401 is not mentioned. All the sales of the Applicant are related with Intra State movements. In view of the above activity done by the applicant, the applicant have approach the authority seeking ruling on the question given below under MPGST Act, 2017

Issue Involved: Is any applicability of the notification number F-A-3-08-2018-1-V (43), dated April 24, 2018 issued under MPGST Act/Rules on “unmanufactured tobacco” under CTH 2401.

RulingThe notification number F-A-3-08-2018-1-V (43), dated April 24, 2018, issued under MPGST Act/Rules 2017, is not applicable on “unmanufactured tobacco” described under Chapter HSN 2401 i.e. to say generation of e-way bill for intra-state movement of “unmanufactured tobacco” described under Chapter HSN 2401 is not required as per the notification.

Citation: [2018] 96 taxmann.com 47 (AAR-MADHYA PRADESH)

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